To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in GeneralCourt assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to promoting small business competitiveness.

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PETITION OF:

Name:

District/Address:

Theodore C. Speliotis

13th Essex

HOUSE DOCKET, NO. 3254 FILED ON: 1/18/2013

HOUSE . . . . . . . . . . . . . . . No. 2746

By Mr. Speliotis of Danvers, a petition (accompanied by bill, House, No. 2746) of Theodore C. Speliotis relative to promoting small business competitiveness by reducing the tax on certain sales. Revenue.

The Commonwealth of Massachusetts

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In the Year Two Thousand Thirteen

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An Act relative to promoting small business competitiveness.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. Chapter 64H, as appearing in the 2010 Official Edition, is hereby amended by striking out section 2 in its entirety and inserting after section 1 the new following section:-

Section 2: “An excise is hereby imposed upon sales at retail in the commonwealth, by any vendor, of tangible personal property or of services performed in the commonwealth at the rate of 6.25 per cent of the receipts of the vendor equaling not more than one thousand dollars from all such sales of such property or services, except as otherwise provided in this chapter. Individual receipts which total one thousand dollars or greater shall have an excise assessed at 3.00 per cent of the receipt from all such sales of such property or services except as otherwise provided in this chapter. The excise shall be paid by the vendor to the commissioner at the time provided for filing the return required by section sixteen of chapter sixty-two C.”

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